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November 9, 2007

Application of Seasonal Customs Duties on Fresh Fruits and Vegetables of Chapters 7 and 8 of the Customs Tariff

Supplementary Note 2 to Chapter 7 and Supplementary Note 4 to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, set forth the application and/or suspension of customs duty effected by the suspension and substitution of tariff items on imported fresh fruits and vegetables.

The Minister of Public Safety (the Minister) and/or the President of the Canada Border Services Agency (CBSA) may suspend a tariff item referred to in Supplementary Note 2 (c) of Chapter 7 and Supplementary Note 4 (c) of Chapter 8 (“regular” tariff items) and bring into force one or more tariff items referred to in Supplementary Note 2 (b) of Chapter 7 and Supplementary Note 4 (b) of Chapter 8 ("seasonal" tariff items) in respect of goods imported through a customs office in a region or part of Canada specified in the order during that period.

Memorandum D10-14-3 outlines and explains the conditions under which customs duties shall apply in lieu of the free rate of duty in the case of certain fresh fruit and vegetable tariff items, and outlines in addition the procedures regarding the suspension of customs duties under certain tariff items.

In an effort to ensure that all importers report their fruits and vegetables under the "regular" tariff items, (unless they are suspended by order), please be advised that the CBSA's Customs Commercial System (CCS) will automatically reject any declaration that includes any of the “seasonal” tariff items listed below, as they are no longer active in the CCS (unless they come into force by order at a future date).

“Seasonal” tariff items that may be brought into force by order of the Minister and/or the President

“Regular” tariff items for the corresponding products that may be suspended by order of the Minister and/or the President